https://www.taxtmi.com/caselaws?id=464938 A marginal variation between the assessee's declared construction cost and the Departmental Valuation Officer's valuation was held insufficient to justify interference, as the difference was only 2.54%. Following the earlier Division Bench ruling in Ambience Developers, the Delhi HC held that no substantial question of law arose and the Tribunal was justified in refusing to sustain the addition. The Tribunal's order was left undisturbed and the appeal was dismissed. en-us Fri, 03 May 2024 00:00:00 +0530 Mon, 24 Nov 2025 18:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464938 A marginal variation between the assessee's declared construction cost and the Departmental Valuation Officer's valuation was held insufficient to justify interference, as the difference was only 2.54%. Following the earlier Division Bench ruling in Ambience Developers, the Delhi HC held that no substantial question of law arose and the Tribunal was justified in refusing to sustain the addition. The Tribunal's order was left undisturbed and the appeal was dismissed. Case-Laws Income Tax Fri, 03 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464938